Budget for 2012 Shows Expenditures Exceeding Revenues Because Fund Balance Is Used to Balnce the Budget

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Budget for 2012 Shows Expenditures Exceeding Revenues Because Fund Balance Is Used to Balnce the Budget LIST OF PRINCIPAL OFFICIALS City Council President, City Council James E. Timley Vice-President, Pro-Tem City Council Larry Schlesinger Council Member Lonnie Miley Council Member Henry C. Ficklin Council Member Rick Hutto Council Member Virgil Watkins, Jr. Council Member Elaine Lucas Council Member Charles Jones Council Member Tom Ellington Council Member Nancy White Council Member Mike Cranford Council Member Louis Frank Tompkins Council Member Ed DeFore Council Member Lauren Benedict Council Member Jamie Kaplan Executive and Administrative Mayor Robert A. B. Reichert Chief Administrative Officer Thomas Thomas Director of Finance Dale Walker Executive Assistant Sam Henderson Director of Internal Affairs Keith Moffett Director of External Affairs Clay Murphey (Interim) Airport Manager Scott Coffman Central Services Director Gene O. Simonds City Attorney Martha Welsh (Interim) Manager Engineering Services Bill Causey Clerk of Council Joyce Humphrey City Clerk Jean Howard Economic & Community Development Wanzina Jackson Emergency Management Director Donald Druitt Fire Chief Marvin Riggins Human Resources Director Benjamin Hubbard Information Technology Officer Stephen Masteller Inspection and Fees Director Tom Buttram Municipal Court Clerk John Pattan Parks and Recreation Director Dale “Doc” Dougherty Police Chief Michael Burns Public Works Director Shawn Fritz (Interim) Vehicle Maintenance Director Sam Hugley Director of Workforce Development Betty Toussaint (Interim) Judicial Chief Municipal Court Judge Robert Faulkner TABLE OF CONTENTS SECTION PAGE NUMBER INTRODUCTION Principal Officials front cover Mission & Goals back cover President of Council’s Transmittal Letter 1 Mayor’s Letter of Transmittal 3-5 Organizational Structure 6 GENERAL FUND BUDGETS Overall Summary Five Year Revenue and Expenditure History 8-9 Revenue Summary 10 Revenue Sources And Detail 11-14 Sales Taxes 15 Property Taxes 15 Other Receipts 15 Penalties and Interest 15 Business Licenses 15 Other 16 State and Federal Grants 16 Payment in Lieu of Taxes 16 Other Local Government 16 General City Government 17 Highways and Streets 17 Parks and Recreation Charges for Services 18 Charges for Tennis 18 Central City Park Fees 18 Animal Control Charges 19 Mulberry Street Park Fees 19 Fines and Forfeitures 19 Sales and Refunds 19 Miscellaneous 20 Safe School Grant Reimbursement 20 Other Financing 20 EECBG Grant 20-21 Expenditures Summary 22-27 Departmental Budgets Municipal Court 28-29 Mayor and Staff 30-31 Information Technology 32-33 Communications 34-35 Internal Auditor 36-37 City Council 38-39 Human Resources 40-41 TABLE OF CONTENTS SECTION PAGE NUMBER GENERAL FUND BUDGETS DCA Grant 43 Middle Georgia Clean Cities 42-43 Finance 40-45 City Attorney 46-47 City Clerk 48-49 Police 50-63 Support Services 52-53 Administration 54-55 Criminal Administration 56-57 Law Enforcement Patrol 58-59 Management Services 60-61 Animal Control 62-63 Fire 64-73 Administration 66-67 Firefighting 68-69 Prevention 70-71 Training 72-73 Inspection and Fees 74-75 Emergency Management 76-77 Engineering 78-79 Traffic Engineering 80-81 Public Works 82-89 Administration 82-83 Street Cleaning 84-85 Street Maintenance 86-87 Storm Drainage 88-89 Central Services 90-105 Administration 92-93 Signals 94-95 Custodial 96-97 HVAC 98-99 General Maintenance 100-101 Electrical 102-103 Traffic Maintenance Operations 104-105 Parks and Recreation 106-115 Administration 108-109 Grounds and Facilities 110-111 Operations 112-113 Business Center 114-115 Mulberry Street Parking Garage 116-117 Debt Service 116-117 Services to Government 116-117 Other Costs 118-119 Risk Management 118-119 Appropriations to Other Agencies 120-123 Economic and Community Development 122-123 Transfers to Other Funds 124-125 History of Fund Balance 125 TABLE OF CONTENTS SECTION PAGE NUMBER SPECIAL REVENUE FUNDS Summary 127 Hotel and Motel Tax Fund 128-129 E-911 Fund 130-133 Law Enforcement Confiscated Funds 134-135 Special Purpose Local Option Sales Tax Fund 136-137 ENTERPRISE FUNDS Summary 139 Solid Waste Fund 140-147 Airport Fund 148-151 Bowden Golf Course 152-157 INTERNAL SERVIC FUNDS Summary 159 Vehicle Maintenance Fund 160-163 Self Insurance Fund 165-167 Workers Compensation Fund 168-169 CAPITAL IMPROVEMENT Summary 171-172 Use of funds 173-176 Description of Projects 177-181 Five year improvement plan 182-185 SUPPLEMENTAL Macon History and Information 187-191 Principal Property Tax Payers 192 Principal Employers 193 Budgetary Structure and Process 194-197 Budget Calendar 198 Personnel Administration 199-202 Debt Analysis 203-205 Schedule of Debt Payments 206-209 Debt Retirement and Activities 210-211 Acknowledgements 212 ORDINANCE 213-255 GLOSSARY 257-260 This page intentionally left blank. 1 This page intentionally left blank. 2 3 4 5 City Wide Organization Chart 6 Each March, Macon becomes a pink cotton-spun paradise of delight as over 300,000 Yoshino cherry trees bloom in all their glory. And for 10 days, festival-lovers are treated to one of the most extravagant displays of springtime color in the nation as they visit the town referred to by Congressional Records as the Cherry Blossom Capital of the World 7 General Fund FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Audit Audit Audit Budget Budget Revenues Property Taxes $ 17,813,812 $ 17,328,657 $ 17,666,361 $ 18,860,500 $ 17,796,349 Auto Tags and Taxes 1,666,793 1,572,642 1,490,867 1,649,947 1,513,317 Railroad Equipment Tax 17,215 17,909 17,448 15,100 13,000 Recording Intangible Tax 261,095 128,791 121,045 128,790 120,000 Real Estate Transfer Tax 91,247 36,946 39,940 30,090 35,000 Payments in Lieu of Taxes 121,722 69,808 89,884 672,475 634,000 Local Option Sales Tax 19,850,654 17,412,769 18,477,782 18,960,000 18,500,000 Insurance Premium Tax 5,315,850 5,443,189 5,392,121 5,500,000 5,400,000 Alcoholic Beverage Taxes 1,575,137 1,639,253 1,643,784 1,595,050 1,627,300 Francise Taxes 7,360,103 7,692,374 7,361,478 7,749,110 8,293,500 Charges for Services 8,410,486 8,423,476 8,515,905 8,587,551 9,691,850 Licenses and Permits 3,112,685 2,722,274 2,608,562 2,302,290 2,496,800 Intergovernmental 769,499 394,099 186,505 55,725 55,725 Fines & Forfeitures 1,961,955 1,805,383 1,735,750 2,333,440 2,115,555 Interest Revenue 340,822 205,047 49,592 60,000 30,000 Rentals - 15,000 35,000 225,600 189,600 Other Revenues 3,196,871 2,585,805 2,548,253 179,350 1,508,750 Total Revenues $ 71,865,946 $ 67,493,422 $ 67,980,277 $ 68,905,018 $ 70,020,746 Expenditures General Government $ 11,046,370 $ 12,203,107 $ 12,418,267 $ 17,037,074 $ 11,687,562 Judicial 1,055,650 1,056,978 1,059,409 902,727 904,316 Public Safety 37,569,784 38,287,159 35,249,316 36,479,793 45,365,310 Public Works 7,146,438 7,753,972 6,832,333 3,804,509 4,263,130 Central Services - - - 2,842,011 3,051,635 Parks & Recreation 5,009,890 5,312,167 4,786,230 4,943,750 5,434,115 Debt Service 886,142 1,125,746 1,127,680 926,721 940,600 Total Expenditues $ 62,714,274 $ 65,739,129 $ 61,473,235 $ 66,936,585 $ 71,646,668 Excess of Rev over Exp $ 9,151,672 $ 1,754,293 $ 6,507,042 $ 1,968,433 $ (1,625,922) Other Financing Sources Transfer In $ 1,343,319 $ 1,301,897 $ 3,966,266 $ 573,377 $ 4,081,310 Transfer Out (4,868,910) (4,543,500) (6,586,263) (5,101,502) (2,582,888) Proceeds Sale of Assets 14,505 6,120 54,952 57,500 127,500 Total other Fin Sources $ (3,511,086) $ (3,235,483) $ (2,565,045) $ (4,470,625) $ 1,625,922 Net Change in Fund Bal $ 5,640,586 $ (1,481,190) $ 3,941,997 $ (2,502,192) $ - Beginning Fund Bal (Def) $ (3,551,503) $ 2,089,083 $ 607,893 $ 4,549,890 $ 2,047,698 Ending Fund Bal $ 2,089,083 $ 607,893 $ 4,549,890 $ 2,047,698 $ 2,047,698 8 General Fund General Fund Revenue & Expenditures FY 2008 - 2011 $74,000,000 $72,000,000 $70,000,000 $68,000,000 $66,000,000 Total Revenues $64,000,000 Total Expenditues $62,000,000 $60,000,000 $58,000,000 $56,000,000 $54,000,000 2008 2009 2010 2011 2012 Audit Audit Audit Budget Budget Fiscal Year Highlights The Chart reflects only revenues and expenditures and the related differences. It does not include transfer in/out. Fiscal Year Budget for 2012 shows Expenditures exceeding Revenues because Fund Balance is used to balnce the budget 9 General Fund Account 2010 2011 2012 Title Actual Original Amended Projected Budget Revenue Summary Property Taxes $19,169,909 $20,624,337 $20,624,337 $18,974,302 $19,442,666 Sales Tax $20,121,566 $20,555,050 $20,555,050 $20,008,667 $20,127,300 Other Receipts $12,777,255 $13,269,110 $13,269,110 $12,923,718 $13,693,350 Penalties & Interest $125,811 $155,000 $155,000 $245,804 $170,000 Business Licenses $1,988,996 $1,842,900 $1,842,900 $2,087,775 $1,966,000 Other Licenses $619,567 $460,200 $460,200 $652,005 $530,800 State/Federal Grants $67,751 $44,000 $55,000 $90,561 $55,725 Pay. in Lieu of Taxes $305,324 $702,565 $702,565 $829,305 $669,100 Other Local Govt.
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